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BIM47700 | Specific deductions: travel and subsistence: contents

From HM Revenue & Customs · Business Income Manual

For detailed guidance on wholly and exclusively rules for travel costs, see onwards.

Contents16 entries

  1. BIM47705Specific deductions - travel and subsistence: expenditure on meals and accommodation
  2. BIM47710Specific deductions: travel and subsistence: living expenses abroad — UK trades
  3. BIM47712Specific deductions: travel and subsistence: living expenses abroad — foreign trades
  4. BIM47714Specific deductions: travel and subsistence: cars - restriction of hiring costs: contents
  5. BIM47725Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009
  6. BIM47730Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009: scope
  7. BIM47740Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009: calculation
  8. BIM47745Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009: carbon dioxide emissions
  9. BIM47750Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009: short term hiring in and long term hiring out
  10. BIM47755Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009: linked periods
  11. BIM47760Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009: apportionment
  12. BIM47765Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009: condition B
  13. BIM47770Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009: connected persons
  14. BIM47775Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning on or after 1/6 April 2009: election for old rules
  15. BIM47780Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning before 1/6 April 2009
  16. BIM47785Specific deductions: travel and subsistence: cars - restriction of hiring costs: hire periods beginning before 1/6 April 2009: calculation